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Jurnal Ekonomi dan Bisnis Jagaditha
Published by Universitas Warmadewa
ISSN : 23554150     EISSN : 25798162     DOI : 10.22225/jj
Core Subject : Economy,
JAGADITHA: Jurnal Ekonomi & Bisnis P-ISSN: 2355-4150, E-ISSN: 2579-8162 is a journal of economic and bussiness published by Management Deparment, Postgraduated Program, Warmadewa University, provides a forum for publishing research articles or review articles. This journal has been distributed by WARMADEWA PRESS started from Volume 1 Number 1 Year 2014 to present. The scope of journal is restricted to the fields of economic and business study. The journal is published twice a year every march and september.
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Articles 227 Documents
The Influence of Leadership on Students Organizational Performance Ni Wayan Cahya Ayu Pratami
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.124-131

Abstract

A person leadership style in leading is very influential and becomes a determining factor for increasing and decreasing employee performance, therefore it is clear that every company needs an effective leadership style because in this case it depends on the reliability and ability of members to operate work units. This research aims to examine the influence of leadership style on the performance of student organization members. This type of research is a type of quantitative research using survey research methods and data collection in this study using a questionnaire in the form of written statements given to respondents. The data obtained in this study is based on the answers of the respondents to the questionnaire distributed to 30 respondents who were taken by random sampling. The data analysis in this study used simple regression analysis, and testing the coefficient of determination, with the t test. From the results of the analysis of research data, it was found that there was an influence of the leadership style applied by the leadership of students’ organisation on members performance, this can be seen with a significance of =0.05 with a t-test result of 5.055 and a significance <0.05 (0.000<0.05), meaning that the hypothesis can be concluded that Ho is rejected and Ha received. So, it can be concluded that leadership style has a direct positive effect on members performances at Students Organisaion
Effects of Transfer Pricing, Tax Haven, and Thin Capitalization on Tax Avoidance I Gusti Ayu Intan Saputra Rini; Mellisa Dipa; Cokorda Krisna Yudha
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.193-198

Abstract

Tax avoidance can be defined as an effort made by taxpayers to ease their tax burden without violating tax rules. Tax avoidance is a complicated and distinctive problem because it does not violate existing rules and regulations, however, on the other hand, the government does not want the existence of tax avoidance because it can cause a lack of state revenue. The purpose of this study is to examine and obtain empirical evidence of the effect of transfer pricing, tax havens, and thin capitalization on tax avoidance. This study was conducted on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample was determined using a non-probability sampling method through a purposive sampling technique, and 13 samples of companies that meeting the criteria were obtained. In addition, this study uses secondary data in the form of company annual financial statements and reports. Data were analysed using a multiple linear regression analysis technique. The results showed that transfer pricing has a negative effect on ETR as a proxy for tax avoidance; tax haven has a positive effect on ETR; while thin capitalization has no effect on ETR.
Maintaining Taxpayer Compliance in Nation Development in The Post-Pandemic Era Ida I Dewa Ayu Manik Sastri; Desak Rurik Pradnya Paramitha Nida; I Gusti Agung Praba Mahadewi
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.199-208

Abstract

This study aims at examining the effects of awareness, knowledge, service quality and tax sanctions on corporate taxpayer compliance. Population in this study consists of corporate taxpayers at Kantor Pelayanan Pajak Pratama Denpasar Barat with a sample of 100 respondents and 3 key informants. Sampling in this study was done using nonprobability sampling method, with incidental sampling technique. The type of research data is primary data, which was obtained through questionnaires answered by corporate taxpayers. Data were analyzed using comparative descriptive qualitative techniques and Multiple Linear Regression Analysis. From the results of the study it was found that: (1) awareness has a positive and significant effect on corporate taxpayer compliance; (2) knowledge has a positive and significant effect on corporate taxpayer compliance; (3) service quality has a positive and significant effect on corporate taxpayer compliance; and (4) tax sanctions have a positive and significant effect on corporate taxpayer compliance. The magnitude of the influence of the independent variable on corporate taxpayer compliance is 71%, while the remaining 29% is influenced by other factors outside the model studied. The results of the descriptive test uncover that corporate taxpayers are categorized as compliant. Whatever the conditions, whether high or low education and the presence or absence of adequate services, taxpayers still carry out their obligations as well as possible, because they already have a good awareness of the importance of paying taxes. Tax sanctions are something frightening and the taxpayers do not want to be subject to it.
Office Facilities and Electronic Archives Support (E-Archive) Implications on Quality of Services at The Notary-PPAT Office in Denpasar (Case Study at The Notary-PPAT Office Ni Made Kusuma Dwijayanti, SH., M.Kn) Ni Nyoman Seri Astini; Kadek Dwi Milleana Dewi; Ida Bagus Gede Udiyana; Ni Ketut Karwini; Ida Bagus Prima Widianta; I Made Kardiana
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.209-215

Abstract

The purpose of this study was to determine and analyze the importance of office facilities and Electronic Archives (E-Arsip) on the quality of services at the Notary-PPAT Office of Ni Made Kusuma Dwijayanti, SH., M.Kn. The type of data used in this research is quantitative data with the data source, namely primary data. The collection method is distributing questionnaires to respondents, using classical assumption test analysis techniques, multiple linear regression and hypothesis testing service quality is realized properly if adequate office facilities are used as archive storage places. Using this electronic archive system can save storage space, shorten time. and make it easier to recover archives, and improve archive security, so it doesn't take a long time when the client needs the archived files. The results of the research on office facilities have a positive and significant effect on the quality of services at the Notary Office-PPAT Ni Made Kusuma Dwijayanti, SH., M.Kn., as evidenced by the tcount value of 3.617 and a significant value of 0.001 <0.05. Electronic archives have a positive and significant effect on service quality at the Notary-PPAT Office of Ni Made Kusuma Dwijayanti, SH., M.Kn., as evidenced by the tcount value of 5.790 and a significant value of 0.000 <0.05. Office facilities and electronic archives simultaneously have a significant influence on the quality of services at the Notary-PPAT Office of Ni Made Kusuma Dwijayanti, SH., M.Kn., as evidenced by the F Count value of 94,325 with a significance value of 0.000 < 0.05. From the office facilities variable and the Electronic Archive variable (E-Archive) it can be said that the Electronic Archive variable is more dominant in service quality.
The Influence of Brand Image and Social Media Instagram on Consumer Buying Interest Rika Utari; Arifudin; Roza Yulida
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 1 (2023): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.1.2023.37-46

Abstract

The increasingly rapid development of the business sector in the era of digitalization has an impact on increasingly tight business competition, especially in the city of Pekanbaru. This requires business actors to be able to compete and attract the attention of consumers to be interested in buying products so they are not left behind. One way that business actors can do to face the increasingly competitive competition is through the formation of a positive brand image and the utilization of social media Instagram as digital marketing which is expected to influence consumer buying interest. The aim of this study is to analyze the influence of brand image and social media Instagram on consumer buying interest. Simple random sampling was used as the sampling method of this research by taking data through questionnaires from 120 respondents. SEM (Structural Equation Model) in AMOS 26 was used to analyze the data. The analysis results show that brand image and social media Instagram significantly influenced consumer buying interest. In addition, it was also found that social media Instagram significantly influenced brand image.
Analysis of the Corporate Social Responsibility Disclosure on Manufacturing Companies Putu Kepramareni; Sagung Oka Pradnyawati; Luh Pasek Intan Rahmayani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.185-192

Abstract

The line of business cannot be separated from various responsibilities that must be fulfilled. The company is not only responsible to internal parties but also to external parties involving the environment and social (corporate social responsibility). The implementation of CSR can theoretically form a positive image and reputation from the community and shareholders for the company, this is also supported by the existence of CSR disclosures that can be submitted in the company's financial statements. The reality is that even though it is theoretically considered that way, not all companies are willing or able to carry out one of these responsibilities. The purpose of this study is to analyze how CSR disclosure and what can affect the disclosure by using one of the industrial sectors with the largest number in the capital market, namely manufacturing companies. Overall data obtained by literature study, in terms of determining the sample several criteria were used in order to obtain 112 companies and then analyzed using multiple linear regression. The results show that 112 companies used as samples disclose CSR in published financial statements, but this number is not the total number of manufacturing companies that have gone public on the capital market, so there are still many manufacturing companies that do not disclose CSR.
Wellbeing: As a Mediator of the Influence of Spiritual Leadership on Employee Creativity Dwi Widyani Anak Agung; I Nyoman Teja Sukma Dwijendra; Ni Kadek Ananda Putri Anggarani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 1 (2023): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.1.2023.18-24

Abstract

This study aims to examine wellbeing as a mediator of the influence of spiritual leadership on the creativity of employees at Village Credit Institutions (LPD). The study was conducted on LPDs in Tabanan district which had the highest number of healthy LPDs. Determination of the number of research samples obtained by a number of 75 LPD employees, using the slovin formula with a precision of 10 percent. Respondents were determined by simple random sampling from a number of LPDs in Tabanan district. Analysis of research data using smartPLS 3.2.9. The results of this study indicate that spiritual leadership and wellbeing have a significant positive effect on the creativity of LPD employees, spiritual leadership has a significant positive effect on wellbeing, and wellbeing plays a role as a mediating influence of spiritual leadership on the creativity of LPD employees.
Factors Affecting on Job Performance Gde Dananjaya Danika Darmawan; Justine Tanuwijaya
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 1 (2023): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.1.2023.1-8

Abstract

The demand for coal commodities in 2023 will increase. The increase in coal demand has caused the coal production target to be achieved in 2023 is also increase. Every mining company should have optimal human resources that are able to compete with other companies. Employees who are in a company usually want job satisfaction, to be able to improve their performance. Giving rewards, job training, promotion, motivation are several factors that can increase job satisfaction to support employee performance. This study aims to determine the effect to analyze and examine the effect of reward, job training, promotion, motivation, on job satisfaction, and examine the effect of job satisfaction on job performance. The population in this study are employees of mining industries with a total of 203 employees as a sample. The determination of the sample was carried out using the non-probability sampling. The data analysis technique used is the Structural Equation Modeling (SEM) method. The statistical method used to test the hypothesis proposed in this study is Partial Least Square (PLS) with the help of the SmartPLS. Based on the results of the analysis it was found that job training, promotion, motivation had a significant effect on job satisfaction but rewards have a negative effect on job satisfaction, and job satisfaction had a significant effect on performance.
Implementation of BUMDA (Baga Utsaha Manunggal Desa Adat) Management in Marketing and Empowering The Development of Gunung Payung Cultural Park as a Potential Tourist Attraction in Kutuh Village, Kuta South, Badung, Bali I Made Suidarma; Komang Sri Widiantari; I Dewa Ketut Gede Prabawa; Ni Ketut Arniti
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 1 (2023): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.1.2023.52-57

Abstract

Kutuh Village currently has an integrated business entity named BUMDA (Bhaga Utsaha Manunggal Desa Adat) Management. One of the potentials possessed by the Kutuh traditional village is the Gunung Payung Cultural Park as a Tourist Attraction. Kutuh Traditional Village is now managed directly by the BUMDA management of Kutuh Village. The purpose of this research is to find out about the potentials that can be developed in Gunung Payung Tourist Attraction and how BUMDA management strategies in marketing and development are carried out at Gunung Payung Tourist Attraction. This research is a qualitative descriptive study. The data collection method used in this research is the method of observation, interviews, and documentation. The results show that there are several potentials that can be developed such as the Dhang Khayangan Temple, Gunung Tedung (Gunung Payung), white sand beach with be beautiful cliffs, monkey forests, alang alang gardens that adorn the cliffs, sports arenas such as soccer fields, jogging tracks with beautiful views as they are on a cliff, as well as a stage for cultural arts performances for the Kecak fire dance and barong dance as well as cultural attractions owned by Kutuh Village.
The Role of Asta Brata Leadership on MSME Performance During Pandemic, Financial Literacy Moderating Putu Atim Purwaningrat; Ni Ketut Muliati; Luh Nik Oktarini
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 1 (2023): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.1.2023.25-36

Abstract

This study observes the leadership role of Asta Brata which is one of the local wisdoms in Bali towards improving the performance of MSMEs during pandemic. Some researchers usually use leadership style variables that are adopted from outside, so there is a need for reinterpretation and adaptation to local culture. This study also uses financial literacy as moderation. This study aims to determine the influence of Asta Brata's leadership on the performance of MSMEs in Badung Regency during the pandemic with Financial Literacy as moderation. The survey was conducted on 100 people MSME in Badung Regency. The data were collected through online form. The validity and reliability had been met. Data analysis was carried out by partial least square in structural equation model approach (SEM-PLS). The results showed that Asta Brata's Leadership positive and significant effect on MSME performance. Financial Literacy has a positive and significant effect on the performance of MSMEs. Financial Literacy is able to moderate the relationship between Asta Brata Leadership and the Performance of MSMEs in Badung Regency during the Pandemic.